Beckham Law in Spain: Who Can Apply and What You Pay

The Beckham Law is the popular name of Spain’s special tax regime for workers who move to the country. It can reduce the tax of people who qualify, but it has strict conditions and is not designed for every freelancer or digital nomad, so it pays to check the rules before you count on it.

The short answer: under the regime, qualifying people who become Spanish tax residents are taxed as non-residents on their Spanish-source income, at a flat rate of 24% up to €600,000 and 47% above, and generally are not taxed in Spain on most foreign income, for six tax years: the year of arrival plus five. You must not have been a Spanish tax resident in the previous five years and must apply within six months of starting the qualifying activity.

The regime has detailed requirements and exclusions, and rules and rates can change. The summary here follows 2026 information from law-firm and tax-adviser sources and is not tax advice. Confirm eligibility with a Spanish tax adviser before you rely on it.

Key takeaways: Beckham Law

The Beckham Law is a special tax regime for people who move to Spain for qualifying work.
It taxes Spanish-source income at a flat 24% up to €600,000 and 47% above, for six tax years.
You must not have been a Spanish tax resident in the previous five tax years.
Teleworkers with a digital nomad visa and some entrepreneurs may qualify, depending on conditions.
Apply within six months of starting the qualifying activity (modelo 149), or you may lose the option.

In this guide

What is the Beckham Law?

The Beckham Law is the common name of a Spanish special tax regime for inbound workers (régimen especial de trabajadores desplazados). It lets people who qualify and become tax residents in Spain be taxed under a simplified system similar to non-residents, instead of the usual progressive scale on worldwide income. It was popularised after a famous footballer who used it, which explains the name.

How the Beckham Law works

Feature	Under the regime	Under normal tax residence
Spanish-source employment income	Flat 24% up to €600,000; 47% above	Progressive scale up to a high marginal rate
Foreign income	Generally not taxed in Spain, with exceptions for some types of income	Taxed in Spain on worldwide income
Duration	Six tax years: year of arrival and the next five	No time limit
Deductions	Limited, as for non-residents	Allowances and deductions apply

Because of the details, the regime is not always better. At lower incomes the normal scale with allowances can be cheaper, so compare both with an adviser.

Who can apply for the Beckham Law?

The main conditions are:

You have not been a Spanish tax resident in the previous five tax years.
You move to Spain because of an employment contract, to work as a director of a company, to carry out an entrepreneurial activity under certain conditions, to work as a highly qualified professional for a startup or to telework from Spain as an international teleworker with the digital nomad visa.
The work is not mainly performed for companies that are located in Spain, in the case of teleworkers, with limits on how much comes from Spanish clients.
You apply within the legal deadline.

Some people are excluded or need to meet extra conditions, such as professional athletes under another regime and certain directors with large ownership. Self-employed freelancers have a more limited path than employees, so check whether your case fits. See the digital nomad visa in Spain.

How to apply for the Beckham Law

Obtain your Spanish tax ID and register as a resident, with the visa or permit that applies.
Gather evidence of your qualifying activity, such as an employment contract, a service agreement or a company document.
File the application (modelo 149) with the tax agency within six months of starting the activity or registering with social security.
Receive the acceptance and keep it. File the non-resident type of return each year while the regime lasts.

Missing the six-month deadline can mean losing the right to the regime, so file early.

Freelancers with foreign clients

Freelancers are the group with the most doubts. In general, the regime was designed for employees, directors and some entrepreneurs, and for teleworkers under the nomad visa. A freelancer who simply moves to Spain and registers as an autónomo may not qualify. Those who do should consider the effect on deductions, social security and the invoicing of Spanish clients. For the normal system, see taxes for freelancers with foreign clients in Spain and how much tax freelancers pay in Spain.

Regime versus normal tax residence

Better if: you have high Spanish-source or employment income, large foreign investment income, or want less reporting on foreign assets, within the legal limits.
Not better if: your income is modest, you have many deductions or family allowances, or most of your income is business profit that would be taxed in the normal system at lower rates.
Consider: the six-year limit and your plans after that period.

Common mistakes to avoid

Assuming that every foreigner in Spain can use it.
Missing the six-month application deadline.
Not checking the five-year non-residence condition.
Mixing up the regime with the digital nomad visa, which is only a residence permit.
Applying without comparing the tax result.
Relying on social media claims instead of a written opinion.

Frequently asked questions about Beckham Law

What is the Beckham Law?

It is the popular name of Spain’s special tax regime for people who move to Spain for qualifying work.

What tax rate does it apply?

A flat 24% on Spanish-source employment income up to €600,000 and 47% above, according to 2026 information. Check the current rules.

How long does the regime last?

Six tax years: the year of arrival and the following five.

Can freelancers use the Beckham Law?

Some can, such as qualifying teleworkers with the digital nomad visa or certain entrepreneurs. Ordinary freelancers may not qualify.

What is the deadline to apply?

Generally six months from the start of the qualifying activity or registration with social security.

Do I need a tax adviser?

Yes. Eligibility and the comparison with the normal regime are technical.

Final thoughts on Beckham Law

The Beckham Law can be a powerful tax tool for qualifying people who move to Spain, but it is not automatic and not always better than the normal system. Check the five-year non-residence rule, confirm that your work qualifies, compare both tax outcomes and apply within six months. If you are a freelancer, ask an adviser whether your case fits before you plan around the Beckham Law.

Sources and further reading

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Disclaimer: This article is for general information only and is not tax, legal or financial advice. Rules, fees and thresholds change often and differ by country; always confirm current details with the tax authority and a qualified adviser. Some links may be affiliate links, which means we may earn a commission at no extra cost to you.